Learn in the textbookThe Fraud Triangle and Human Vulnerabilities
DefinitionThe fraud triangle (不正のトライアングル) is a framework holding that people are prone to commit fraud when three elements come together: opportunity, motivation, and rationalization.
ExplanationIt is used to explain why fraud committed by people inside an organization (insider fraud, 内部不正) happens. The idea grew out of research by the American criminologist Cressey, who studied people who had embezzled money.
AnalogyA fire flares up where fuel, heat, and oxygen meet. Fraud, too, becomes likely when three conditions overlap.
Memory hookPicture a triangle: if any one of its three sides is missing, the shape will not close.